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所谓非货币性资产,是指在将来不对应一笔固定的货币资金量的资产。如:固定资产、存货、无形资产、以及不准备持有至到期的债券投资、股权投资等。以非货币性资产对外投资主要涉及流转税和所得税问题,根据不同情况缴纳不同的税费:1.国税发[1993]149号文件规定,以不动产和无形资产(土地使用权)对外投
The so-called non-monetary assets, refers to the future does not correspond to a fixed amount of monetary funds assets. Such as: fixed assets, inventories, intangible assets, and does not prepare to hold the maturity of the bond investments, equity investments. Foreign investment in non-monetary assets mainly involves turnover taxes and income tax issues, according to different conditions to pay different taxes: 1. Guoshui Fa [1993] No. 149 document, the real estate and intangible assets (land use rights) foreign investment